VAT invoice requirements: Information you must include

VAT invoice requirements	Full	Modified	Simplified
A description of the goods or services supplied (including quantity)	✔️	✔️	✔️
The invoice date or date of issue	✔️	✔️	✖️
The supplier’s name or business name and address	✔️	✔️	✔️
Supplier VAT registration number (obtained from HMRC)	✔️	✔️	✔️
Date of supply for goods or services (sometimes the same as the date of issue)	✔️	✔️	✔️
A unique invoice identification number	✔️	✔️	✔️
Unit price or prices	✔️	✔️	✖️
The customer’s name and address	✔️	✔️	✖️
Total amount owed excluding VAT	✔️	✔️	✖️
Total amount of VAT	✔️	✔️	✖️
Price per item, excluding VAT	✔️	✔️	✖️
Rate of VAT charged for each item	✔️	✔️	✔️
Rate of discount per item	✔️	✔️	✖️
Total amount owed including VAT	✖️	✔️	✔️